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(영문) 서울행정법원 2014.10.08 2014구합12451

상속세등부과처분취소

Text

1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

According to Article 1 of the Act on the Stamps Attached to Civil Litigation, Etc., Article 1 of the same Act provides that revenue stamps shall be affixed to a complaint in the administrative litigation procedure, and Article 13 of the same Act provides that an application filed without attaching revenue stamps or paying the amount equivalent to the value of revenue stamps in cash or by credit card

The Plaintiffs did not comply with the order of correction of payment of unpaid stamp within five days from the date of receipt of the order of correction.

Thus, since the lawsuit of this case is unlawful and cannot be corrected, it is so decided as per Disposition by the assent of all participating Justices on the ground that the lawsuit of this case is dismissed in accordance with Article 8(2) of the Administrative Litigation Act and Article 219 of the Civil Procedure Act.